{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-026396","form_type":"8-K/A","ticker":"LDDD","cik":"0001892316","company_name":"Longduoduo Co Ltd","filed_at":"2024-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.250448+00:00","generated_at":"2026-06-04T07:24:45.627093+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Longduoduo changes auditor from KCCW to Wei, Wei & Co.; going concern and internal control issues cited","bullets":["Board dismissed KCCW Accountancy Corp. as principal independent accountant on June 16, 2023; same day retained Wei, Wei & Co., LLP as new auditor.","KCCW's audit reports for FY2022 and FY2021 contained a modification expressing substantial doubt about ability to continue as a going concern.","KCCW advised that internal controls necessary for reliable financial statements were not effective.","No disagreements on accounting principles or practices occurred between the company and KCCW during the relevant periods.","This Amendment No. 1 is filed solely to submit the required letter from KCCW; no other changes to the original 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-026396","json":"https://secwatch.observer/filing/0001213900-24-026396.json","markdown":"https://secwatch.observer/filing/0001213900-24-026396.md","text":"https://secwatch.observer/filing/0001213900-24-026396.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1892316/000121390024026396/0001213900-24-026396-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1892316/000121390024026396/ea0202693-8ka1_long.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:24:45.627093+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"23c53138ac2c62cc3318d663ffdf77c2e4a8255d","claim":"Longduoduo Co Ltd engaged Wei, Wei & Co., LLP as its auditor.","evidence_excerpt":"On June 16, 2023, Longduoduo Company Limited retained the firm of Wei, Wei & Co., LLP to serve as its new independent public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1892316/000121390024026396/0001213900-24-026396-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wei, Wei & Co., LLP"}],"fact_type":"auditor_change"},{"claim_id":"5d797336acc5d99dc354b9abfab033258184dd7c","claim":"Longduoduo Co Ltd dismissed KCCW Accountancy Corp. as its auditor.","evidence_excerpt":"On June 16, 2023 the Board of Directors of Longduoduo Company Limited dismissed KCCW Accountancy Corp. from its position as the principal independent accountant for Longduoduo Company Limited.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1892316/000121390024026396/0001213900-24-026396-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KCCW Accountancy Corp."},{"label":"Successor","value":"Wei, Wei & Co., LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}